Accounting allocation method

作者: Kirke M. Bent

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摘要: An expense allocation method utilizes matrix multiplication to transform a set of reciprocal or cascading rules into new one-step rules. The reallocates amounts directly the ultimate destination without going through numerous intermediate levels reallocation. By taking advantage specific structure matrix, and partitioning four (4) subparts, process is greatly simplified. can be easily efficiently implemented on computer system, including computers based upon parallel vector architectures. This invention permits most work done before end an accounting period, allowing end-of-period completed sooner. Alternatively, expenses allocated as they occur, rather than waiting until period.

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